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Value of taxable supply.

Section 15 - Kerala SGST - TIME AND VALUE OF SUPPLY - GST - States - Section 15 - 15. -(1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or .....

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or the time being in force other than this Ordinance, the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) and the Goods and Services Tax (Compensation to States) Act, 2017 (Central Act 15 of 2017) if charged separately by the suppli .....

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ses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or .....

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-For the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy. (3) The value of the supply shall not include any discount which is given,- (a) before or at the time of t .....

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upply and specifically linked to relevant invoices; and (ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply. (4) Where the value of the supply of go .....

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otified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed. Explanation.-For the purposes of this Ordinance,- (a) persons shall be deemed to be related persons if,- (i) such persons are off .....

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